英美日三國勞工退休經濟保障制度之變革暨其探析

　　英美日三國的勞工退休經濟保障制度，在人口高齡化的衝擊下，由過去的強調應由政府提供相當程度之保障，漸轉成為亦希望企業與個人來共同分擔基礎層次以外之其它層次的保障，而政府則僅提供基礎層次的給付。然因在過去制度建制之初的大幅擴充公共退休經濟保障之給付部份，致使勞工退休經濟來源相當仰賴政府的給付，故在朝向民營化改制的過程中，如何健全國家的金融環境及勞動條件，以避免民營化的確定提撥制對經濟較弱勢之勞工造成負面的打擊，則是政府必須積極建設的配套措施。此外，因提高公共退休經濟保障制度之得請領老年給付年齡為三國在制度修正上的另一共識，為了避免勞工在退出勞動市場後到得請領老年給付前可能出現的經濟來源空窗期，提高企業退休金制度的強制退休年齡及促進中高齡勞工的繼續就業，亦均為必要的輔助性配套措施。

關鍵字：勞工退休經濟保障、退休金、社會保障

An Overview of Employee Pension Scheme Reforms:The Case of the U.K., the U.S. and Japan
　　　　　　　　　　　　　　　　　　　　　　　　　　　　
In the past, the U.K., the U.S. and Japan stressed that the governments should offer sufficient benefit levels in employee pension schemes, but due to aging population pressures, all three countries have undergone reform. They now plan to privatize pension schemes other than basic pensions in the hope that employers and employees will share responsibility, and the governments will only undertake the duties of basic pensions. However, because benefit levels were generously expanded in the beginning, employee retirement income relies heavily on the governments. For this reason, how to stabilize the financial environment and labor market conditions without hurting low-income employees under the defined-contribution funding scheme is the urgent supplementary policy question during the privatizing process. In addition, because raising the normal pensionable age in the public pension system is the common reform direction of the three countries, governments should also encourage employees to remain in the workforce longer to avoid the interruption of income between leaving the labor market and reaching the normal pensionable age of the public pension.

Keywords: employee pensions, social security